Is a budget that contains estimates of the activities of company activities in a certain period to come, and contains estimates of the state or the company's financial position at the time to come.
Budget are grouped into two, namely:
1. Operating Budget
2. financial Budget
OPERATING BUDGET
Company's activities during this period includes two sectors:
1. Sector Income (Revenues)
• Sub-sectors of Primary Income
• Sub-sectors of Primary Income Not
2. Sector Costs (Expenses)
• Sub-sectors of Primary Costs, including costs of the plant, administrative costs, cost of sales.
• Sub-sector Costs Not Main.
FINANCIAL BUDGET
Plan of the company's financial position at a certain time to come, while those intended by the company's financial position is a state of Assets, Debt and Equity company at a time.
PHASE-STAGE DEVELOPMENT OF OPERATING BUDGET
• The first alternative, the amount of sales is determined by the amount of production.
• Alternative Second, the magnitude of the production of precisely determined by the amount of sales.
PHASE-STAGE DEVELOPMENT OF FINANCIAL BUDGET
If the company will set up the Financial Budget, must pay attention and consider the purse or the Operating Operating Budget should be drafted earlier than the Financial Budget.
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